Identifikasi Salience Stakeholders dalam Pengungkapan Sustainability Report
Abstract
Stakeholders have their own characteristics in their approach to understanding their interests. In balancing the needs and desires of stakeholders, there are various obstacles, one of which is the level of stakeholder influence, namely stakeholder salience. This research was conducted on companies on the Indonesia Stock Exchange for the period 2017-2019 through the official website www.idx.co.id. The population of this research is 632 companies. Samples are taken using purposive sampling technique as many as 43 companies with 129 observational data. The research analysis technique is linear regression analysis and two way ANOVA test. The results showed that shareholders and environmental groups had a positive and significant effect on the disclosure area of ??the sustainability report, while consumers and the mass media which had the attributes of legitimacy and power had a negative and significant effect on the disclosure area of ??the sustainability report.
Keywords: Salience; Stakeholders; Sustainability Report Disclosures.
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References
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Simbolon, J., & Sueb, M. (2016). Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar dalam Bursa Efek Indonesia). Prosiding Simposium Nasional Akuntansi XIX, 1411, 1–30.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Sun, L., & Yu, T. R. (2015). The impact of corporate social responsibility on employee performance and cost. Review of Accounting and Finance, 14(3), 262–284. https://doi.org/10.1108/RAF-03-2014-0025
Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124. https://doi.org/10.1080/13527260701856657
Wahyutama, N. R. I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Media Exposure Terhadap Corporate Social Responsibility Disclosure. Artikel Ilmiah Mahasiswa 2016 Universitas Jember, 1–8.
ACCA. (2013). The Business Benefits of Sustainability Reporting in Singapore. In The Association of Chartered Certified Accountants (ACCA) (Issue January). http://www.accaglobal.com/content/dam/acca/global/PDF-technical/other-PDFs/sustainability-roundtable.pdf
Akrout, M. M., & Othman, H. Ben. (2013). A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets. Journal of Reviews on Global Economics, 2, 46–59. https://doi.org/10.6000/1929-7092.2013.02.5
Alfaiz, D. R., & Aryati, T. (2019). Pengaruh Tekanan Stakeholder dan Kinerja Keuangan terhadap Kualitas Sistainability Report dengan Komite Audit sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan, 2(2), 112–130.
Betts, T. K., Wiengarten, F., & Tadisina, S. K. (2015). Exploring the impact of stakeholder pressure on environmental management strategies at the plant level: What does industry have to do with it? Journal of Cleaner Production, 92, 282–294. https://doi.org/10.1016/j.jclepro.2015.01.002
Bradford, M., Earp, J. B., & Williams, P. F. (2017). Understanding sustainability for socially responsible investing and reporting. Journal of Capital Markets Studies, 1(1), 10–35. https://doi.org/10.1108/jcms-10-2017-005
Dewi, K. E. C., & Sudana, I. P. (2015). Sustainability Reporting Dan Profitabilitas (Studi Pada Pemenang Indonesian Sustainability Reporting Awards). Jurnal Ilmiah Akuntansi Dan Bisnis, 10(1), 1–7.
Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of Cleaner Production, 129, 169–182. https://doi.org/https://doi.org/10.1016/j.jclepro.2016.04.086
Elkington, J. (1997). John Elkington, Cannibals With Forks: The Triple Bottom Line of 21st Century Business. Journal of Business Ethics, 23(2), 229–231. https://doi.org/10.1023/A:1006129603978
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014a). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5
Freeman, R. E. E., & McVea, J. (1984). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal, January. https://doi.org/10.2139/ssrn.263511
Gunawan, J. (2015). Corporate social disclosures in Indonesia : stakeholders ’ influence and motivation. Emerald Publishing Limited, 11(3), 535–552. https://doi.org/10.1108/SRJ-04-2014-0048
Hamudiana, A., & Achmad, T. (2017). Pengaruh Tekanan Stakeholder Terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan Di Indonesia. Diponegoro Journal of Accounting, 6(4), 1–11.
Huang, C.-L., & Kung, F.-H. (2010). Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. Journal of Business Ethics, 96(3), 435–451. https://doi.org/10.1007/s10551-010-0476-3
Lähdesmäki, M., & Suutari, T. (2012). Keeping at Arm’s Length or Searching for Social Proximity? Corporate Social Responsibility as a Reciprocal Process Between Small Businesses and the Local Community. Journal of Business Ethics, 108(4), 481–493. https://doi.org/10.1007/s10551-011-1104-6
Langrafe, T. de F., Barakat, S. R., Stocker, F., & Boaventura, J. M. G. (2020). A stakeholder theory approach to creating value in higher education institutions. Emerald Publishing Limited. https://doi.org/10.1108/BL-03-2020-0021
Li, D., Lin, H., & Yang, Y. W. (2016). Does the stakeholders-corporate social responsibility (CSR) relationship exist in emerging countries? Evidence from China. Emerald Publishing Limited, 12(1).
Maimunah, I., Noormi, A. S., & Roziah, M. R. (2015). Community as stakeholder of the corporate social responsibility programme in Malaysia: outcomes in community development. Social Responsibility Journal, 11(1), 109–130. https://doi.org/10.1108/SRJ-05-2013-0053.
Man, C. K. (2015). International Perspectives : The impact of Corporate Sustainability Disclosure Decision , Disclosure Quality , Disclosure Quantity , Disclosure Index on Financial Analyst Following , Forecast Accuracy and Forecast Dispersion : Evidence from Financial Time. 3.
Maon, F., Lindgreen, A., & Swaen, V. (2009). Designing and Implementing Corporate Social Responsibility: An Integrative Framework Grounded in Theory and Practice. Journal of Business Ethics, 87(1), 71–89. https://doi.org/10.1007/s10551-008-9804-2
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience : Defining the Principle of Who and What Really Counts. The Academy of Management Review, 22(4), 853–886.
Pramudita, A. P., & Dwiyanto, B. M. (2017). Faktor-Faktor Yang Mempengaruhi Kinerja Hubungan Pemasok Dan Pembeli Serta Dampaknya Terhadap Keunggulan Bersaing Pada Bisnis Skala Mikro Penyedia Makanan Dan Minuman Di Kawasan Undip Tembalang. Diponegoro Journal of Management, 6(3), 1–14.
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249. https://doi.org/10.1108/IJOES-05-2017-0071
Safitri, D. (2019). Ekolabel Dalam Kajian Pembangunan Berkelanjutan (1st ed.). Pustaka Mandiri.
Sejati, B. P., & Prastiwi, A. (2015). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Dan Nilai Perusahaan. Diponegoro Journal of Accounting, 4(1), 195–206.
Şener, İ., Varoğlu, A., & Karapolatgil, A. A. (2016). Sustainability Reports Disclosures: Who are the Most Salient Stakeholders? Procedia - Social and Behavioral Sciences, 235, 84–92. https://doi.org/10.1016/j.sbspro.2016.11.028
Simbolon, J., & Sueb, M. (2016). Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar dalam Bursa Efek Indonesia). Prosiding Simposium Nasional Akuntansi XIX, 1411, 1–30.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Sun, L., & Yu, T. R. (2015). The impact of corporate social responsibility on employee performance and cost. Review of Accounting and Finance, 14(3), 262–284. https://doi.org/10.1108/RAF-03-2014-0025
Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14(2), 113–124. https://doi.org/10.1080/13527260701856657
Wahyutama, N. R. I. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Media Exposure Terhadap Corporate Social Responsibility Disclosure. Artikel Ilmiah Mahasiswa 2016 Universitas Jember, 1–8.
Published
2021-08-26
How to Cite
YANTI, Ni Putu Ayu Devi; GAYATRI, Gayatri.
Identifikasi Salience Stakeholders dalam Pengungkapan Sustainability Report.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 2058-2071, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/74062>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p14.
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